Konsilia, the Spanish and Qatari member Firm of The Leading Edge Alliance contributed to the publication of “Transfer Pricing, a comparative Analysis of 60 countries” published by REA, our associated Firm in Peru.
The report compares the regulatory treatment of transfer pricing in 60 countries and how they affect the allocation of gains in intra-group transactions between different tax jurisdictions in which a multinational operates, even for operations in tax havens or low, or no, tax.
Transfer prices are the prices at which an enterprise transfers physical goods, intellectual property or provides services to a related company. Essentially, it is the agreed price for transactions between two or more divisions that belong to the same group of companies.
The aim of the report was to create easily understandable and accessible research for a reader interested in transactions between related companies around the world, and not just for tax specialists seeking a tool in comparative law analysis.